TY - JOUR
T1 - Between Fiscal, Ideological, and Social Dilemmas
T2 - The Soviet ‘Bachelor Tax’ and Post-war Tax Reform, 1941–1962
AU - Ironside, Kristy
PY - 2017/7/28
Y1 - 2017/7/28
N2 - This article examines the ‘tax on bachelors, singles, and small families of the USSR’. The tax was introduced in 1941 to boost the birth rate and expanded in 1944 to finance the state’s benefits offered to mothers and children. The Ministry of Finance eventually moved away from its support for the regressive and inefficient bachelor tax and explored other tax-based strategies to boost the birth rate and support families. However, it was constrained in its reform efforts, both by Khrushchev and by ideas about the appropriate role of taxes as the Soviet Union progressed away from crisis and towards communism.
AB - This article examines the ‘tax on bachelors, singles, and small families of the USSR’. The tax was introduced in 1941 to boost the birth rate and expanded in 1944 to finance the state’s benefits offered to mothers and children. The Ministry of Finance eventually moved away from its support for the regressive and inefficient bachelor tax and explored other tax-based strategies to boost the birth rate and support families. However, it was constrained in its reform efforts, both by Khrushchev and by ideas about the appropriate role of taxes as the Soviet Union progressed away from crisis and towards communism.
UR - http://www.scopus.com/inward/record.url?scp=85026357506&partnerID=8YFLogxK
U2 - 10.1080/09668136.2017.1344189
DO - 10.1080/09668136.2017.1344189
M3 - Article
AN - SCOPUS:85026357506
SN - 0966-8136
VL - 69
SP - 855
EP - 878
JO - Europe - Asia Studies
JF - Europe - Asia Studies
IS - 6
ER -